Mohammed Mizanur Rahman
School of Business and Economics, Atish Dipankar University of Science and Technology
Dhaka, Bangladesh.
Email: mizancu@yahoo.com
Abstract
The Pharmaceutical industry plays a vital role in the socio-economic development of Bangladesh.
But the net profit of this industry has decreased for the last few years. This study is designed to review the financial performance of this industry, to test its strengths and weaknesses. The financial performance of this industry is measured in terms of Ratio (Profitability, Liquidity, Solvency and
Activity ratio) Analysis and in terms of Testing Financial Soundness by using Multivariate
Discriminate Analysis (MDA) as developed by Prof. Altman. For the source of data mainly relied on Annual Reports and official records. It was observed from the study of the financial statement of the Pharmaceutical industry that the profit earning capacity, liquidity position, financial position and the performance of the most of the Pharmaceuticals are not in sound position and it was also observed that the most of the Pharmaceuticals has a lower level position of bankruptcy. The reasons behind this position of the industry are inefficiency of financial management, absence of realistic goals, strict government regulation and increased cost of raw-materials, labor and overhead. The financial performance should be improved immediately. Therefore, the appropriate authority should take measures for the removal of the above problems.…...

...Study
The MBA Dissertation program is a required course for the students who are completing MBA from Stamford University Bangladesh. In our economy, there are mainly three types of schedule commercial banks are in operation. They are Nationalized Commercial Banks, Local Private Commercial Banks and Foreign Private Commercial Banks. All Bank has discovered a new horizon in the field of banking area, which offers different General Banking, Investments and Foreign Exchange banking system. Globalization of the world economy for goods and services makes foreign exchange necessary for almost every citizen across the country. So I have decided to study on the topic Comparative Analysis of Foreign Exchange Activities: A case study on some selected banking companies in Bangladesh”.
1.2 Objectives of the Study:
The main objective of the study is to critical evaluation of Foreign exchange dealings of all Bank In order to attain the basic objective of the study, the following are the specific objectives:
* To identify the various foreign exchange activities performed by Listed Banks.
* To point out factors affecting the performance of foreign exchange dealings of the studied banks.
* To identify the documents used in foreign exchange activities of the sample banks.
* To analyze the trend of export, import and foreign remittance of the selected banks.
* To suggest in order to improve the foreign exchange dealings performance of Listed Banks.
1.3......

...and corporate identity as the corporate companies in UK and Ireland have Promotional merchandise as their main trade of sales.
According to studies shown, promotional products became popular with calendars, apparel, balls, magnets, holders, shirts and candy which were dated back to George Washington.
UK and Ireland formally emerged in 1950’s to create the industry of promotional merchandise since previously there was no organized industry to cater the creation, distribution of promotional pens and accessories. Sooner later, the newest designs of pads and t-shirts became the hottest popular apparel that was imprinted in ink.
Published in 2008, the UK and Ireland promotional merchandise industry had an overall value of £850m and by Mid 2009 the market went down by £712m taking the UK’s worst ever recession grip. The top 10 promotional merchandise products published in July 2009, were promotional pens, bags, clothing, plastic items, USB memory sticks, mugs, leather items, polyurethane conference folders, and umbrellas.
However the market may be saturated with promotional items but it’s known as a great way to create loyalty among companies that would help gain a strong brand image.
4imprint Group
The promotional products industry consists of a huge market involved in buying and selling a wide array of pens, posters, magnets, key chains and branded apparel that is customized and then sold in order to promote a brand, company or concept. It is a tested, highly......

...Determinants of the Pharmaceutical Companies in Bangladesh: A study in Incepta pharmaceutical Company Limited.
Mirpur Cantonment, Dhaka-1216
Proposal for Research
On
Capital Structure Determinants of the Pharmaceutical Companies in Bangladesh: A study in Incepta pharmaceutical Company Limited.
Prepared for
Md. Sawkat Ali
Lieutenant Colonel
Internship Supervisor
Faculty of Business Studies
Prepared by
|Ronald Halder |
|ID – M 0910013 |
|M.B.A 10th batch |
Mirpur Cantonment, Dhaka-1216
September 19, 2010
December 19, 2010
Md. Sawkat Ali
Lieutenant Colonel
Internship Supervisor
Faculty of Business Studies
Bangladesh University of Professionals
Mirpur Cantonment, Dhaka-1216.
Dear Sir:
Subject: Submission of Proposal for research on “Capital Structure Determinants of the Pharmaceutical Companies in Bangladesh: A study in Incepta pharmaceutical Company Limited”.
Here I developed a proposal on “Capital Structure Determinants of the Pharmaceutical Companies in Bangladesh: A study in Incepta pharmaceutical Company Limited”. The proposal will focus on the steps of research through several variables. The main findings of the research will be to find out the determinants of capital structure and find the most vital one through statistical analysis and interpretation.
I highly appreciate you for creating such opportunity to work on the selected subject. The......

...FINANCIAL ANALYSIS OF DELL AND HP Executive Summary
2
This financial analysis report examines two high profile competitors, Dell and Hewlett Packard (HP), within the computer/technology industry in order to evaluate company performance and financial health. Overall company strategies were reviewed and considered along with the financial analysis to come to a conclusion for recommendation of investment. The reports introduction gives an overview to the computer/technology industry and expands on the strategies executed by Dell and HP. The financial analysis covers both companies’ common-size
income statements and balance sheets, comparative income statements and balance sheets, and various financial statement ratios such as liquidity, capital structure and solvency, return on investment, operating performance, asset utilization and market measures from year 2006 to year 2010. A pro forma look ahead estimated financial performance is generated for each company and assumptions explored that helped derive the financial data for the pro forma. Conclusions are drawn from the above stated financial analysis as well as areas for improvement and investment recommendations. Dell and HP are both well known companies competing in an ever evolving and expanding industry. The industry is in every segment from personal to educational to professional. HP is a more mature company having been founded in 1939, but Dell made waves throughout not only the computer/technology industry but......

...|FINANCIAL STATEMENT ANALYSIS |
Analyzing financial statements involves evaluating three characteristics: a company’s liquidity, profitability and solvency. A short-term creditor such as a bank is primarily interested in liquidity – the borrower to pay obligations when they come due. A long-term creditor, such as a bondholder, looks to profitability and solvency measures that indicate the company’s ability to survive over a long period of time. Similarly, stockholders look at the profitability and solvency of the company and want to assess the likelihood of dividends and the growth potential of the stock.
Three commonly used tools for financial statement analysis are:
i. Horizontal analysis evaluates a series of financial statement data over a period of time.
ii. Vertical analysis evaluates financial statement data by expressing such item in a financial statement as a percentage of a base amount.
iii. Ratio analysis expresses the relationship among selected items of financial statement data.
BRIEF HISTORY OF SQUARE PHARMACEUTICALS LTD.
Square Pharmaceuticals Ltd. is a renowned company in Bangladesh. It is a flagship company in the pharmaceutical industry which has reached this mountain of success by fighting many potential competitors like BEXIMCO Pharma, INCEPTA, ACME, RENETA, OPSONIN, SK+F, SANOFI-AVENTIS etc. It initially started as a Partnership in 1958. It......

...April 30 2014
Financial Analysis Apple
I am not a huge fan of Apple products, although I am a big fan of their company. No matter what you read in the press or business press about Apple the fundamental business strategy at Apple is a financial one. Apple’s fundamental strategy is to squeeze as much profit possible from every sale it makes. Apple’s financial strategy is to maximize , a financial strategy that has been put to use since Steve Jobs returned to the company. However every thing great must have a downfall, Apple doesn't have much weaknesses but they might affect the company financially in the long run.
One of Apple strengths is Customer loyalty combined with expanding closed systems. First, Apple now has a full range of apps, software and products that are linked and support each other. Second, new products and programs will be released soon (iTV), hence expanding the system. Third, Apple has a strong customer loyalty, which increases due to Apple’s closed system, which, in turn, is supported by customer loyalty. So the combination of Apple’s expanding closed system and customers’ loyalty increases competitive advantage. Apple is a leading innovator in mobile device technology. Apple has been chosen as the most innovative business in the world for the 3rd time in 2012. Company’s ability of producing innovative products is the strength the company builds upon and is able to bring the best products to the market.
Apple’s financial performance is...

...and ratio analysis of Pharmaceutical Company in Bangladesh
Faruk Hossan Md Ahsan Habib
Supervisor: José Ferraz Nunes Examiner: Bengt Kjellén
Master‟s thesis in international Business 15 ECTS Department of Economic and Informatics University West Spring term 2010
0
ABSTRACT
The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008.Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance between two companies. The mathematical calculation was establish for ratio analysis between two companies from 2007-2008.It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. Liquidity ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform of short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio. Asset management ratio is measurement how to effectively a company to use......

...
ANALYSIS OF FINANCIAL STATEMENTS OF COCACOLA COMPANY
INTRODUCTION
Coca-Cola Company is the largest distributor, manufacturer, and marketer for the non-alcoholic syrups and beverage concentrates in the world and builds its own trademark in the world. Contributes to around fifty-two billion servings of beverages every day worldwide and it will continue to rise in the followings years due to the booming in the nonalcoholic beverage business. This paper purposely tries to analyze published financial statements of coca-cola company so as to offer relevant recommendations on efforts to be made to ensure increased productivity of the company as well as ensuring that the company is a global market leader. Part 1 of the paper tries to analyze and give an overview of regulatory framework of IFRS and FA regulatory framework of Kenya. The other part of the paper analyzes the financial statements using ratios which are categorized in six categories namely; profitability, liquidity, activity, gearing and market ratios.
1.1 International Financial Reporting Standards (IFRS) under IASC Foundation and IASB with its committees.
The IFRS Framework describes the basic concepts that underlie the preparation and presentation of financial statements for external users. The IFRS Framework serves as a guide to the Board in developing future IFRSs and as a guide to resolving accounting issues that are not addressed directly in an......

...Group Work:
Financial Statement Analysis of your selected listed Bangladeshi company
Guideline for Term Paper
Dear All,
Please complete the strategy analysis and accounting analysis based on the following guideline by next 2 weeks for the company allocated to your group for term paper, and give me the update.
Topic Specific Topics Key Questions
Strategy Analysis Industry Analysis
(Five forces Model) Rivalry -How do firms in an industry rivalry compete among themselves?
-What are the dimensions of the competition?
Threat of new entrants
-What are the legal entry barriers for a new firm?
-What are the economic entry barriers for a new firm?
Threat of substitute products
-Is there any substitute products of the industry?
-If so, What is the level of price difference with substitute product?
Bargaining power of buyers
-What is level of buyers’ price sensitivity?
-What is the buyers’ relative bargaining power?
Bargaining power of suppliers -How many numbers of suppliers?
-How much critical the product is to buyers?
Competitive Strategy Analysis Which competitive strategy the company has taken? Cost leadership or Differentiation
Corporate Strategy Analysis -Are there significant imperfections in the product, labor or financial markets in the industry in which the company is operating?
- Does the company have special resources such as brand names, proprietary know how, access to scarce distribution channels, and special organization...